Pengaruh Pelaksanaan Ekstensifikasi Pajak dan Intensifikasi Pajak terhadap Peningkatan Pendapatan Asli Daerah (PAD) pada Pemerintah Kabupaten/Kota Garut

Pratama, Fajar (0651121) (2010) Pengaruh Pelaksanaan Ekstensifikasi Pajak dan Intensifikasi Pajak terhadap Peningkatan Pendapatan Asli Daerah (PAD) pada Pemerintah Kabupaten/Kota Garut. Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

The impact of regional autonomy is located in the area of financial capability. That is, autonomous regions should have the authority and ability to dig financial resources to finance their own regional governance. Therefore, local governments should seek to optimize the Regional Revenue (PAD) as well as developing the potential particularly from local taxes. Given the local tax is one of the largest component of the PAD. Tax policy (tax policy) that can be done by the local government in order to increase revenue through taxes is extremely diverse and one of them is through Extensification and Intensification Tax Research methods used in the preparation of this research is analytical descriptive method with the type of survey research of secondary data. The data was collected through the operationalization of variables. Analysis of statistical tests used are testing relationships using multiple regression analysis, Value determination, and multiple correlation analysis, the classical assumption test, and hypothesis testing and partial simultaneously. From the results of this study can be concluded that simultaneous There is a significant influence between extensification and intensification of the tax on regional revenues . Then partially: (1) there is no significant influence of the tax extensification on regional revenues. (2) there is a significant influence between the intensification on rgional revenues

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Extensification Tax, Intensification Tax and Regional Revenue (PAD)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 23 Apr 2015 11:19
Last Modified: 23 Apr 2015 11:19
URI: http://repository.maranatha.edu/id/eprint/12002

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